1994 (10) TMI 270

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....by SYED SHAH MOHAMMED QUADRI, J.-This is a revision under section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short "the State Act"), preferred by the State against the order dated October 9, 1985, passed by the Sales Tax Appellate Tribunal, Hyderabad, in T.A. No. 72 of 1985. For the assessment year 1975-76, under the Central Sales Tax Act, 1956 (for short "the Central Act "....

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....n July 10, 1984, the Deputy Commissioner revised the order withdrawing the exemptions. That order was appealed against by the assessee before the Sales Tax Appellate Tribunal. The Tribunal allowed the appeal on October 9, 1985. It is this order which is the subject-matter of the revision. The short ground that arises for consideration in this revision is whether the order of the Deputy Commissi....

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....cribed. Sub-rules (8) and (9) of rule 14-A of the Central Sales Tax (Andhra Pradesh) Rules, 1957, read with sub-rule (11), prescribed a period of four years for exercise of the powers of revision. Admittedly, under these rules the order of revision is barred by limitation. However the order was sought to be justified under section 24-A of the said State Act. That provision deals with the limitatio....

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....urt in any case or by reason of the fact that an appeal or other proceeding is pending before the High Court or the Supreme Court involving a question of law having a direct bearing on the order or proceeding in question. This sub-section has the application only (i) when stay of further proceedings is granted by the High Court or the Supreme Court in an appeal or other proceeding or (ii) when an ....